Since the Internal Revenue Service requires winnings from lottery drawings, TV game shows and other contests to be reported as taxable income, tax experts contend there's no such thing as a free spaceflight. Some contest sponsors provide a check to cover taxes, but that income is also taxable.

Brian Emmett's childhood fantasy came true when he won a free trip to outer space. He was crushed when he had to cancel his reservation after realizing he would have to report the $138,000 galactic joy ride as income and owe $25,000 in taxes.